Chinook Limited's general ledger reports a balance in Accounts Receivable of $360,000 at the end of December. Instructions (a) Assuming that Allowance for Doubtful Accounts has a credit balance of $4,400 and that uncollectible accounts are determined to be $36,000 by aging the accounts, record the adjusting entry at December 31. Assuming the same information as in part (a) except that the Allowance for Doubtful Accounts has a debit balance of $2,400, record the adjusting entry at December 31. (b)